T.C. Memo. 1997-120
UNITED STATES TAX COURT
PHILLIP M. WELCH AND DOROTHY ELLEN WELCH, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26800-92. Filed March 10, 1997.
Joseph Granberry Shannonhouse IV, for petitioners.
Edith Moates, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following
tax deficiencies, additions, and penalties with respect to
petitioners' joint 1989 income tax and Mr. Welch's separate
1990 income tax:
Additions to Tax and Penalties
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1989 $11,196 $3,832 $2,239
1990 13,588 6,407 2,718
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